Policy paper

Introduction of the new Digital Services Tax

This measure introduces a new Digital Services Tax from April 2020.

• From: HM Revenue & Customs
• Published: 11 July 2019

Documents

Introduction of the new Digital Services Tax

HTML

Draft legislation

PDF, 246 KB, 37 pages

Explanatory notes

PDF, 359 KB, 37 pages

Details

The government is introducing a new 2% tax on the revenues of search engines, social media platforms and online marketplaces which derive value from UK users.

Read:

• the ‘Digital Services Tax’ consultation and summary of responses
• Digital Services Tax draft guidance

Published 11 July 2019